Abraham D. Beame, Democratic candidate for City Controller, charged today that “racial and religious issues have permeated the mayoralty campaign in New York City.” He warned in a statement that “polarization can only serve to cloud the important issues in this campaign and impede genuine progress toward harmony among all people once the ballots have been counted.” Mr. Beame, who was City Controller in the Wagner Administration from 1962 to 1966 and budget director of the city for the 10 years before that, is one of the two Jewish candidates for the three top positions in the city administration. He pledged “my full and diligent efforts to help ease tensions and to strive to make our city a better, safer and more wholesome community in which to live.”